Guides a Russian OSNO-regime entity through quarterly NDS preparation and e-filing: classifies supplies at 22%/10%/0%, applies input deduction rules, handles tax-agent obligations on foreign services, EAEU self-assessed imports, advance NDS, and produces the Nalogovaya Deklaratsiya po NDS (FNS Order MMV-7-3/558@) with populated Sections 3, 4, 8, and 9 for electronic submission via a certified operator.
Establish the client's tax identity and confirm NDS payer status. Collect the INN (10-digit for legal entities), KPP, and verify the client is on the general regime (OSNO) rather than USN, patent, or Article 145 exempt. Identify the reporting quarter and confirm whether the business makes any exempt supplies under Article 149 that would trigger separate accounting obligations.
Gather all sales invoices (schyota-faktury) from the Kniga Prodazh (sales ledger) and purchase invoices from the Kniga Pokupok (purchase ledger) for the quarter. Classify every transaction by NDS rate (22%, 10%, 0%, or exempt/bez NDS) and by supply type (domestic, EAEU import, non-EAEU import, export, tax-agent). Identify advance payments received and advance invoices issued to suppliers.
Validate each purchase invoice in the Kniga Pokupok against the three statutory conditions for deduction under Articles 171–172: the goods/services are used for NDS-taxable operations, they have been recorded in accounting, and a properly executed schyot-faktura is held. Block input NDS for exempt-use costs, budget-subsidy-funded purchases, and entertainment expenses over 4% of the labor-cost threshold. Apply the proportional split or 5% rule if mixed supplies exist.
Compute total output NDS (Section 3, line 118) and total input NDS deductions (Section 3, line 190). Determine whether the net position is payable (line 200 → Section 1 line 040) or refundable (line 210 → Section 1 line 050). Populate Section 4 for confirmed 0% exports, Section 6 for any unconfirmed exports. Load invoice-level data into Section 8 (Kniga Pokupok) and Section 9 (Kniga Prodazh) for the FNS cross-matching system.
Screen all cross-border transactions — imports from non-EAEU countries, foreign-service purchases, and exports — against current EU, US, and UK sanctions regimes. Confirm that tax-agent NDS obligations on foreign-service payments have been fulfilled on the date of each payment. Flag any transaction where sanctions may prohibit the underlying supply or prevent banking settlement, and escalate to legal counsel before finalising NDS treatment.
Submit the finalised NDS declaration electronically via a certified electronic reporting operator (e.g., SBIS, Kontur.Extern, or equivalent) by the 25th of the month following quarter-end. Paper filing is not permitted. Schedule the three equal NDS installment payments by the 28th of each of the three months following quarter-end. If a refund is claimed, prepare the refund application and anticipate the FNS desk audit (kameral'naya proverka) within 2 months.
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